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V2144-23 21 July 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Shoe polish with sponge and cap subject to special tax on plastic packaging

A company sought clarification on whether its shoe polish product (comprising a container, sponge, and cap) was subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that it is, as the assembly functions as a single non-reusable package.

The question raised

Whether shoe polisher is included within the objective scope of the special tax on non-reusable plastic packaging.

The DGT's ruling

The combination of container, sponge, and lid constitutes packaging pursuant to Law 7/2022, as it is designed to contain, protect, handle, distribute, and present the liquid polisher. The exception for an integral part of the product does not apply because its elements are not used, consumed, or disposed of jointly, as the packaging is discarded independently of the liquid consumption. Therefore, the manufacture, intra-Community acquisition, and importation of the product are subject to the tax.

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